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What is a dwelling?

Last updated 30 August 2010

A dwelling can be any building or part of a building suitable for residential accommodation. Examples include:

  • a home or cottage
  • an apartment or flat
  • a strata title unit
  • a unit in a retirement village, and
  • a caravan, houseboat or other mobile home.

This list is not exhaustive. Any structure or place where people live could be a dwelling.

Any land the dwelling is on is included as part of the dwelling but it only qualifies for the main residence exemption if the land and the dwelling are sold together. Land adjacent to the dwelling may also qualify for exemption.

QC16195